Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
2,978 matching statutes
United States — Minnesota
1 provisions
An eligible manufactured-home owner or interest holder may confess judgment and pay delinquent personal property tax in installments, with required down payment, annual installments, notice, and fees.
United States — Minnesota
1 provisions
The board may levy district taxes and must levy special taxes, assessments, and service charges in the situations described here.
United States — Minnesota
1 provisions
This provision sets when interest starts and how interest rates are calculated on delinquent property taxes, with exceptions and a lower-rate option for county boards.
United States — Minnesota
1 provisions
This section imposes a tax on electricity sold as vehicle fuel at public charging stations, requires monthly reporting and electronic remittance, and exempts certain chargers and stations.
United States — Minnesota
1 provisions
This section exempts certain dealer-resale vehicles and qualifying motorized bicycles from the chapter, sets a $15 yearly dealer-plate tax, and requires tax payment or special appeal handling in some violation and dealer-use situations.
United States — Minnesota
1 provisions
The county auditor must check whether land-related instruments have delinquent taxes or were sold for taxes, and the recorder or registrar generally must not record them unless the required tax statement is on the instrument.
United States — Minnesota
1 provisions
This section requires certain tax shelter participants and related persons to register or disclose information to the commissioner, and to share tax shelter identification numbers and investor/list information in specified situations.
United States — Minnesota
1 provisions
Certain Department of Revenue contractors and vendors may access needed private and nonpublic data, and they must set up procedures to safeguard the information.
United States — Minnesota
1 provisions
Municipal taxes, assessments, and bonds for a disposal system are not subject to the stated limitation, and officials must take the steps needed to fund the work.
United States — Minnesota
1 provisions
The commissioner must keep a record of tax-capacity changes and mail a certified copy to each county auditor every year by June 30. County auditors must then adjust property assessments and net tax capacity amounts as required, using the rule that small fractions are handled so no separate tract, lot, or class keeps a
United States — Minnesota
1 provisions
The commissioner must issue permits to compliant applicants, must not issue permits to applicants liable for delinquent sales tax, and may cancel certain permits; canceled permits must be reissued if the holder proves they were properly issued.
United States — Minnesota
1 provisions
The commissioner may credit an overpayment or similar payment against an uncontested delinquent tax liability if the liability was assessed within 10 years, unless the liability is in judgment or collection action is pending.
United States — Minnesota
1 provisions
Counties may levy a tax and give the proceeds to eligible county agricultural societies, and those societies must annually calculate the related sales tax savings and spend that amount on fairground buildings and facilities.
United States — Minnesota
1 provisions
A business operating in a designated border city development zone may qualify for property tax and sales tax exemptions.
United States — Minnesota
1 provisions
If land in the sustainable forest incentive program is delinquent on taxes, the commissioner must remove it and notify the claimant.
United States — Minnesota
1 provisions
This section lets certain property owners challenge an assessment, valuation, tax, or exemption by petitioning the district court or Tax Court, and it sets service and filing deadlines.
United States — Minnesota
1 provisions
Refund anticipation loan or check agreements must be written, and tax preparers must give specified disclosures and notices.
United States — Minnesota
1 provisions
State agencies may set off delinquent tax liabilities against funds owed to the taxpayer, but exempt funds are protected.
United States — Minnesota
1 provisions
If a county board levies taxes above what law allows, affected taxpayers may sue to stop collection and seek correction of the levy.
United States — Minnesota
1 provisions
The commissioner can waive electronic tax payment requirements for certain cannabis businesses when banking access is unavailable for cannabis-related reasons, but businesses still must file returns and pay taxes due.